REREG3001 Financial accounting 3 Course description

Emnet bygger på studentenes kunnskaper fra videregående regnskapsfaglige emner og verdsettelse. Emnet gir studenten ytterligere dybdekunnskap i å utarbeide og vurdere om et årsregnskap er i samsvar med sentrale regnskapsstandarder innenfor ulike regnskapsspråk, herunder IFRS.

None.

Eksamen i Videregående finansregnskap og regnskapsteori må være bestått før eksamen kan avlegges.

Kunnskap

Studentene

• har kunnskap om sentrale standarder for utarbeidelse av årsregnskap
• har kjennskap til foretakets ansvar for rapportering om samfunnsansvar
• har kjennskap til etiske regnskapsfaglige problemstillinger, herunder grensen mot regnskapsmanipulasjon.
• kan beskrive krav til de mest sentrale noter til regnskapet og årsberetningen
• kjenner til prosessen rundt avleggelsen av et årsregnskap og være aktiv bidragsyter i et regnskapsfaglig miljø

Ferdigheter

Studentene kan

• innregne og måle alle hovedpostene i resultatregnskapet og balansen og spesifikasjonen i årsregnskapet
• anvende kunnskapen på praktiske regnskapsproblemstillinger og dets påvirkning på resultat og balanse
• utarbeide et regnskaps for virksomhetskjøp med skatt og minoriteter,
• utarbeide konsernregnskap
• utarbeide regnskap der egenkapitalmetoden er benyttet

Generell kompetanse

Studentene kan

• tilegne seg oppdatert kunnskap innenfor ovennevnte kunnskaps- og ferdighetsområder og kunnskap om andre områder innen faget
• formidle sentralt fagstoff gjennom relevante uttrykksformer
• utveksle synspunkter og erfaringer med andre fagpersoner og bidra til å utvikle god praksis
• bidra og støtte oppunder nytenkning og i innovasjonsprosesser
• reflektere over etiske problemstillinger innenfor faget
• se emnet i en større sammenheng i et samfunnsmessig perspektiv

Det undervises hovedsakelig i plenumsforelesninger. Arbeid med oppgaver og case er av vesentlig betydning for å oppnå innsikt i faget.

Ingen arbeidskrav/obligatoriske aktiviteter.

Climate change and increased focus on resource use and environmental impacts entail a greater focus on the choice of materials and climate adaptation of buildings. The course aims to give students an understanding of the interaction between the choice of building materials and components in the design of energy-efficient, environmentally friendly and climate-resilient building envelopes and design solutions.

The course combines the theoretical basis for building physics from the courses MABY4200 Building Physics and Climate Adaptation of Buildings and MABY4300 Sustainability Assessment and Life-Cycle Analysis, and builds on theoretical and especially practical knowledge of the holistic design of buildings. In the course, students will learn how to use and combine their knowledge of building physics principles, sustainability assessments and life-cycle analyses in the design of an optimum building envelope.

Admission requirements.

After completing the course, the student is expected to have achieved the following learning outcomes defined in terms of knowledge, skills and general competence:

Knowledge:

The student:

· has sufficiently advanced knowledge of building physics, complex climate impacts and building materials to be able to develop and propose climate-adapted, robust and innovative solutions

· is capable of assessing climate adaptation solutions for building envelopes and components

· has advanced insight into the properties of building materials, not least about emissions, energy demand and CO2 emissions in connection with production, and their durability, service life and degradation processes

· has specialised knowledge of the advantages and disadvantages of building materials and the optimum combination of different materials with a view to maximising the building-s energy efficiency, sustainability and service life

· is capable of combining building physics and sustainability principles to achieve an environmentally sound building design.

Skills:

The student is capable of:

· explaining relevant standards and requirements for building materials and components, and assessing documentation from manufacturers/suppliers

· combining analysis methods for building physics calculations and life-cycle assessments in the choice of materials, components and design

· criticising and justifying these choices in relation to complex phenomena that arise between a building and the outdoor/indoor climate

· planning and creating a comprehensive and environmentally sound building design, including a description of the materials and components used in the building envelope

· interpreting simulation tool results to revise and optimise the proposed design

· assessing the quality and condition of materials and components in existing buildings, and any maintenance and replacement needs.

General competence:

The student is capable of:

• using scholarly articles to keep up with latest developments in the field
• working in teams
• presenting results in a scholarly, professional manner with the help of written reports and oral presentations.

The teaching will largely consist of lectures and weekly exercises. Lab exercises and inspections will also be used. Students will also be given a major project assignment in which they are to design an environmentally sound building with regard to building physics and sustainability. Voluntary exercises related to the project assignment will be given in connection with each lecture.